L'emendabilità della dichiarazione tributaria a due vie

[Autom. eng. transl.] In the event that the tax return is characterized by errors or omissions, the tax payer may submit the supplementary declaration within and no later than the terms set forth in art. 43, Presidential Decree n. 600/1973 if this is aimed at avoiding damage to the financial administration. On the contrary, if the supplement is intended to amend errors or omissions to the detriment of the tax payer, the amendment is precluded beyond the deadline for submission of the declaration for the subsequent tax period. The discipline of Legislative Decree 193/2016, which has standardized the terms for the integrative, is non-retroactive, but, for the past, the tax payer can exercise the right to reimbursement or assert the declarative errors in the tax trial.